EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS

The purpose of this study is to find out how much the market reaction is influenced by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction.

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PENGARUH KEBIJAKAN DIVIDEN TERHADAP VOLATILITAS HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v2i2.192 ◽

2020 ◽

Vol 2 (2) ◽

pp. 85-94

Author(s):

Patricia Maurin Aten ◽

Dade Nurdiniah

Keyword(s):

Stock Price ◽

Sampling Method ◽

Stock Exchange ◽

Price Volatility ◽

Financial Statements ◽

Annual Reports ◽

Manufacturing Companies ◽

Dividend Yield ◽

Stock Price Volatility ◽

Dividend Payout

This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of dividend payout ratio and dividend yield on stock price volatility. Keywords: dividend payout ratio, dividend yield, stock price volatility, inflation

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Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation

Jurnal Ekonomi Akuntansi dan Manajemen ◽

10.19184/jeam.v20i1.21854 ◽

2021 ◽

Vol 20 (1) ◽

pp. 45

Author(s):

Niken Savitri Primasari ◽

Mohammad Ghofirin

Keyword(s):

Annual Report ◽

Stock Exchange ◽

Financial Statements ◽

Annual Reports ◽

Manufacturing Companies ◽

Negative Effects ◽

Stock Volatility ◽

The Public ◽

Public Company ◽

Public Accountant

Accordance with the principle of transparancy of financial statements and annual reports announce by the public company as an important element to avoid the gap time that might causing potentially negative effects information for investors, which thus delayed information phenomenon of the annual report issuer's in year 2019 recorded still reaching 2.4 highest from the year 2018, while the largest increase delayed reporting in the year 2020 for financial performance year end 2019 occurs because of covid-19 pandemic. The research will be conducted on a group of manufacturing companies listed on the Indonesia Stock Exchange with period year 2015 until 2020 and not included in the delisting list until the year 2020. The results obtained audit report lag has significant effect on the stock volatility. Keywords: Audit Tenure, Lag, Age, Size, Profitability, Solvability, Stock Volatility

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ANALISA PENGARUH SOLVABILITAS, PROFITABILITAS, TOTAL ASSET, UMUR PERUSAHAAN, TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Jurnal Buana Akuntansi ◽

10.36805/akuntansi.v4i1.634 ◽

2019 ◽

Vol 4 (1) ◽

pp. 28-58

Author(s):

Ade Trisyanto

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Manufacturing Sector ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Cross Sectional ◽

Analysis Techniques ◽

The Us ◽

Us Dollar

auditor of the company until the close of the audit report was signed. The purpose of this study fatherly influence obtain empirical evidence of solvency, profitability, total assets, age perusahaa on the Audit Delay. This study is a descriptive causal research that aims to determine the effect of causation of the independent variabel on the dependent variabel. The level of intervention the researchers in this study are minimal intervention since researchers only collected data from the company's audited financial statements without manipulating the data. Unit analisiss in this study dalah companies listed on the Indonesia Stock Exchange. This study was a cross-sectional studies for the research carried out at from time to time, the company's audited financial statement data of the manufacturing sector. The object of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2014 reporting using the rupiah currency and the US dollar have been converted into rupiah. With the number of samples obtained as many as 397 companies that have been determined by purposive sampling method. Data analysis techniques that make use of multiple linear regression premises classic assumption test, F test and t test. The results of this study are variabel solvency and total assets of the company do not affect the Audit Delay, while profitability and firm age effect on Audit Delay. Keywords: solvency, profitability, total assets, the age of the company, the Audit Delay

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Audit Lag, Tenure, Age, Size, Profitability and Solvent Resistance to Stock Volatility with Public Accountant Reputation as Moderation

Kresna Social Science and Humanities Research ◽

10.30874/ksshr.22 ◽

2020 ◽

Vol 1 ◽

pp. 1-9

Author(s):

Niken Savitri Primasari ◽

Mohammad Ghofirin

Keyword(s):

Annual Report ◽

Stock Exchange ◽

Financial Statements ◽

Annual Reports ◽

Manufacturing Companies ◽

Negative Effects ◽

Stock Volatility ◽

The Public ◽

Public Company ◽

Public Accountant

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ◽

10.33319/jeko.v8i1.30 ◽

2019 ◽

Vol 8 (1) ◽

pp. 17-24

Author(s):

Siti Suharni ◽

Arini Wildaniyati ◽

Dea Andreana

Keyword(s):

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Financial Statements ◽

Descriptive Statistics ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽

10.33557/mbia.v17i2.317 ◽

2019 ◽

Vol 17 (2) ◽

pp. 1-10

Author(s):

Rolia Wahasusmiah

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Total Population ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.15.2.320-334 ◽

2020 ◽

Vol 15 (2) ◽

pp. 320-334

Author(s):

Totok Dewayanto

Keyword(s):

Business Model ◽

Sampling Method ◽

Stock Exchange ◽

Control Variable ◽

Total Sample ◽

Hypotheses Testing ◽

Manufacturing Companies ◽

Risk Disclosure ◽

Corporate Risk ◽

Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

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Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi ◽

10.24905/permana.v12i1.93 ◽

2020 ◽

Vol 12 (1) ◽

pp. 56-66

Author(s):

Istiqomah ◽

Baihaqi Fanani

Keyword(s):

Regression Analysis ◽

Empirical Study ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

Stock Exchange ◽

Transfer Pricing ◽

Financial Statements ◽

Manufacturing Companies ◽

Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

Jurnal Riset Akuntansi ◽

10.34010/jra.v12i1.2668 ◽

2020 ◽

Vol 12 (1) ◽

pp. 42-52

Author(s):

Farida Nur Soleh Widiasari ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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